What Council Tax is
Who needs to pay, how your bill is calculated, how it is spent.
Who needs to pay Council Tax
A full Council Tax bill is based on at least 2 adults living in a home.
You are responsible for paying Council Tax if you're:
- the owner of the property and live in it
- a tenant named on the property's tenancy agreement
If you do not live in your home
You must still pay Council Tax if you:
- do not live in your home but own it
- have a tenancy of 6 months or more
This applies if your property is:
- empty
- a second home
- a care home, nursing home or hostel
- lived in by more than one household, known as houses in multiple occupation (HMOs)
- lived in by a minister of religion or a religious community
- sometimes used by an employer whose staff live at the property
If your home is empty for longer than 1 year or a second home, you will be required to pay an extra Council Tax premium.
Discounts and exemptions
Not everyone has to pay full Council Tax. You may qualify for a discount or exemption, depending on your circumstances.
Find out more about Council Tax discounts and exemptions.